Messi in court in tax fraud case

Barcelona F.C. star Lionel Messi, left, arrives at a court to answer questions in a tax fraud case in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Messi and his father were ordered by the Spanish court to appear for questioning on Friday as part of an investigation into tax fraud allegation

/ AP

Barcelona F.C. star Lionel Messi, left, arrives at a court to answer questions in a tax fraud case in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Messi and his father were ordered by the Spanish court to appear for questioning on Friday as part of an investigation into tax fraud allegations. The court in the Mediterranean coastal town of Gava near Barcelona accepted a state prosecutor's complaint alleging that Messi and father Jorge defrauded the Spanish tax office of 4 million euros ($

Barcelona F.C. star Lionel Messi, left, arrives at a court to answer questions in a tax fraud case in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Messi and his father were ordered by the Spanish court to appear for questioning on Friday as part of an investigation into tax fraud allegations. The court in the Mediterranean coastal town of Gava near Barcelona accepted a state prosecutor's complaint alleging that Messi and father Jorge defrauded the Spanish tax office of 4 million euros ($ (/ AP)

JOSEPH WILSON, Associated Press

Jorge Horacio Messi, the father of Barcelona F.C. star Lionel Messi, arrives at a court to answer questions in a tax fraud case in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Lionel Messi and his father were ordered by the Spanish court to appear for questioning on Friday as part of an inv

/ AP

Jorge Horacio Messi, the father of Barcelona F.C. star Lionel Messi, arrives at a court to answer questions in a tax fraud case in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Lionel Messi and his father were ordered by the Spanish court to appear for questioning on Friday as part of an investigation into tax fraud allegations. The court in the Mediterranean coastal town of Gava near Barcelona accepted a state prosecutor's complaint alleging that Messi and father Jorge defrauded the Span

Jorge Horacio Messi, the father of Barcelona F.C. star Lionel Messi, arrives at a court to answer questions in a tax fraud case in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Lionel Messi and his father were ordered by the Spanish court to appear for questioning on Friday as part of an investigation into tax fraud allegations. The court in the Mediterranean coastal town of Gava near Barcelona accepted a state prosecutor's complaint alleging that Messi and father Jorge defrauded the Span (/ AP)

Barcelona F.C. soccer player Lionel Messi, centre right, arrives at a court to answer questions in a tax fraud case, in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Barcelona star Lionel Messi and his father are appearing before a Spanish judge to answer questions in a tax fraud case. A c

/ AP

Barcelona F.C. soccer player Lionel Messi, centre right, arrives at a court to answer questions in a tax fraud case, in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Barcelona star Lionel Messi and his father are appearing before a Spanish judge to answer questions in a tax fraud case. A complaint lodged by a Spanish state prosecutor in June said Messi and his father tried to conceal earnings from the player's image rights. The complaint alleged the Argentina international owed 4 millio

Barcelona F.C. soccer player Lionel Messi, centre right, arrives at a court to answer questions in a tax fraud case, in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Barcelona star Lionel Messi and his father are appearing before a Spanish judge to answer questions in a tax fraud case. A complaint lodged by a Spanish state prosecutor in June said Messi and his father tried to conceal earnings from the player's image rights. The complaint alleged the Argentina international owed 4 millio (/ AP)

Barcelona F.C. soccer player Lionel Messi, arrives at a court to answer questions in a tax fraud case, in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Barcelona star Lionel Messi and his father are appearing before a Spanish judge to answer questions in a tax fraud case. A complaint lodged

/ AP

Barcelona F.C. soccer player Lionel Messi, arrives at a court to answer questions in a tax fraud case, in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Barcelona star Lionel Messi and his father are appearing before a Spanish judge to answer questions in a tax fraud case. A complaint lodged by a Spanish state prosecutor in June said Messi and his father tried to conceal earnings from the player's image rights. The complaint alleged the Argentina international owed 4 million euros ($5.3 m

Barcelona F.C. soccer player Lionel Messi, arrives at a court to answer questions in a tax fraud case, in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Barcelona star Lionel Messi and his father are appearing before a Spanish judge to answer questions in a tax fraud case. A complaint lodged by a Spanish state prosecutor in June said Messi and his father tried to conceal earnings from the player's image rights. The complaint alleged the Argentina international owed 4 million euros ($5.3 m (/ AP)

Barcelona star Lionel Messi and his father appeared before a Spanish judge to answer questions in a tax fraud case on Friday.

Messi, wearing a suit with no tie, arrived smiling at Gava's court No. 3, an hour after his father, Jorge Horacio Messi.

The player was cheered by about 30 fans, who were outside the court along with about 100 reporters and photographers.

A complaint lodged by a Spanish state prosecutor in June said Messi and his father tried to conceal earnings from the player's image rights. The complaint alleged the Argentina international owed 4 million euros ($5.3 million) in back taxes from 2007, 2008 and 2009.

Messi's father made a payment of more than 5 million euros ($6.6 million) on Aug. 14 to cover alleged back taxes and interest.

Messi and his father were originally ordered to appear at the court near Messi's home outside of Barcelona on Sept. 17, but the date was postponed.

A representative said Messi or his father would speak to the media later.